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005 20250506123041.0
008 031030s2004 njua 000 0 eng d
010 _a 2003279751
020 _a9780132576093
035 _a(OCoLC)ocm53240689
040 _aOL$
_cOL$
_dBOS
_dOCLCQ
_dDLC
042 _alccopycat
043 _an-us---
050 0 0 _aKF1422.Z9
_bA74 2004
100 1 _aArens, Alvin A.
_4Randal J. Elder , Mark S. Beasley
245 1 0 _aOverview of the Sarbanes-Oxley Act of 2002 with other changes in auditing and the public accounting profession /
_cAlvin A. Arens, Randal J. Elder, Mark S. Beasley.
260 _aUpper Saddle River, N.J. :
_bPearson/Prentice Hall,
_cc2012
300 _a48 p. :
_bill. ;
_c28 cm.
500 _a"Integrated with: Auditing and assurance services: an integrated approach, 9th edition and Essentials of auditing and assurance services."
501 _aAuditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB’s Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.
650 0 _aCorporate governance
_xLaw and legislation
_zUnited States.
650 0 _aDirectors of corporations
_xLegal status, laws, etc.
_zUnited States.
650 0 _aDisclosure in accounting
_xLaw and legislation
_zUnited States.
650 0 _aSecurities fraud
_zUnited States.
650 0 _aCorporations
_xAccounting
_xCorrupt practices
_zUnited States.
700 1 _aElder, Randal J.
700 1 _aBeasley, Mark S.
700 1 _aArens, Alvin A.
_tAuditing and assurance services : an integrated approach.
700 1 _aArens, Alvin A.
_tEssentials of auditing and assurance services.
906 _a7
_bcbc
_ccopycat
_d3
_encip
_f20
_gy-gencatlg
942 _2lcc
_cBK
955 _apv24 2003-10-30 to SSCD
_asg18 2005-06-01 z-processor
_isg18 2005-06-01
999 _c10462
_d10462